I have a Mitred Conure and a Yellow Collar Macaw. Both of them hated it when I smoked. If Annabella, the macaw, was sitting on me when I went to light a cigarette, she'd start pinching me hard and try to make me put the match or lighter down.
They have no issues with my vaping. (BTW, birds have no sense of smell.)
Just as you would with small children, you need to be careful about how you handle nicotine with pets. Poeia, the conure, likes to stand on my desk in front of my monitor. That's also where I fill my cartos and do other futzing with my PV. I always made sure to thoroughly clean the desk before letting her stand there. And I kept my liquids well out of their reach. (I've gone nicotine-free so I don't have to worry about that any longer -- just a quick wipe to make sure she doesn't get anything sticky on her feet.)